[Recurso eletrónico] "We empirically assess the effects of structural tax reforms on government spending efficiency in a sample of 18 OECD economies over the period 2006–2017. After calculating input spending efficiency scores, we evaluate in a panel setup the relevance for public sector efficiency of narrative tax changes. We find that: i) input efficiency scores average around 0.6–07; ii) increases in tax rates, primarily for PIT, negatively affect public sector efficiency; iii) controlling for endogeneity, increases in tax rates are still associated with lower public sector efficiency, mainly for PIT and increases in tax bases improve public sector efficiency; vi) in expansionary periods, increasing the CIT base and reducing PIT rates, positively affect public sector efficiency; ix) in contrast, during recessions efficiency improves when PIT and VAT bases increase and the CIT rate increases." (Retirado do Abstract de Afonso, António; Jalles, João Tovar; Venâncio, Ana (Novembro 2021). "Structural Tax Reforms and Public Spending Efficiency". Open Econ Rev 32, 1017–1061.

O seguinte documento insere-se nos subgrupos A1 (Funções do Estado) e A2 (Reforma do Estado), do grupo A dedicado ao tema do Centralismo, na estrutura de organização dada pelo doador (Miguel Cadilhe).

O documento encontra-se em inglês.